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2016 (12) TMI 818 - MADRAS HIGH COURTValidity of assessment orders - assessment made in spite of presence of documentary evidence - Held that: - it would be relevant to take note of the observations of this Court in the case of Dharani Sugars and Chemicals vs. Assistant Commissioner (CT), [2014 (12) TMI 1218 - MADRAS HIGH COURT], where it was held that if the assessing officer was of the view that the documents were not adequate to establish their claim, then fairness demands that the petitioner/dealer should have been issued a notice in this regard, information should have been called for, they should have been directed to appear in person and produce all records. However, the assessing officer appears to have drawn an adverse inference while passing the assessing order which is contrary to law. - matter remanded back.
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